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NY C88737

June 16, 1998

CLA-2-94:RR:NC:SP:233 C88737


TARIFF NO.: 8302.20.0000; 9401.90.3500; 9401.90.5000

Mr. Wick Campbell

C.H. Powell Company

770 Atlanta South Parkway

College Park, GA 30349

RE: The tariff classification of chair parts from Taiwan.

Dear Mr. Campbell:

In your letter dated June 3,1 998, on behalf of Bommer Industries, you requested a tariff classification ruling.

The submitted literature depicts the following items to be imported:

1. a plastic five star base for an office desk chair;

2. nylon wheel castors which attach to the five star base providing the chair with rolling capability;

3. a metal cylinder gas shock containing nitrogen gas which attaches to the chair base;

4. a plastic telescope cover for the metal cylinder gas shock; and

5. a metal tilt mechanism which attaches to the seat of the chair to allow for front and back tilt of the chair, also serving as a connecting point for the five star base, gas shock and plastic telescope to the chair seat.

The applicable subheading for the nylon wheel castors will be 8302.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for castors with mountings of base metal, castors and parts thereof. The rate of duty will be 5.7% ad valorem.

The applicable subheading for the plastic five star base and the plastic telescope cover will be 9401.90.3500, HTS, which provides for parts of seats, other: of rubber or plastics. The rate of duty will be 0.5% ad valorem.

The applicable subheading for the metal cylinder gas shock and the metal tilt mechanism will be 9401.90.5000, HTS, which provides for parts of seats, other: other. The rate of duty will be 0.8% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


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